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IJEBD (International Journal Of Entrepreneurship And Business Development)
Published by Universitas Narotama Surabaya
ISSN : 25974750     EISSN : 25974785     DOI : https://doi.org/10.29138/ijebd
Core Subject : Economy,
Economics, Econometrics & Finance
Focus and Scope IJEBD International Journal of Entrepreneurship and Business Development is an international, peer-reviewed journal publishing articles on all aspects of Entrepreneurship and Business Development. All accepted articles will be published on payment of an article-processing charge, and will be freely available to all readers with worldwide visibility and coverage. Section Policies Articles Open Submissions Indexed Peer Reviewed Attachment Open Submissions Indexed Peer Reviewed
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 681 Documents
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Business Ethics Disclosure Ruminto, Azhar Wahid; Tiarani, Tiarani; jubaedah, siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2813

Abstract

Purpose: This study aims to analyse the effect of board independence, gender diversity, managerial ownership, foreign ownership, and ownership concentration on business ethics disclosure. Design/methodology/approach: This research is a causality study with quantitative methods and uses secondary data sourced from annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique using purposive sampling obtained a sample of 75 sustainability reports which were analyzed using multiple linear regression.Findings: The research findings show that there is an effect of board independence, managerial ownership, and foreign ownership on business ethics disclosure but not significant for gender diversity and ownership concentration. Practical implications: This research contributes theoretically in the development of the accounting conceptual framework regarding the concept of disclosure, especially voluntary disclosure and contributes practically as a consideration for the government to make regulations that can encourage companies to disclose business ethics, can provide information to investors regarding business ethics disclosure items that can be used as material for evaluating long-term risks and opportunities related to their investment and as a consideration for decision making, policy or company strategy in disclosing business ethics. Paper type: Research paper
Entrepreneurship and poverty reduction; opportunities and challenges. A case study of Lusaka district of Zambia Mwansa, Martin Chimbala
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 6 (2024): November 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i6.2814

Abstract

The study was prompted by high poverty levels in Lusaka despite several poverty interventions in place. Respondents for the study were drawn from beneficiaries of poverty reduction intervention through stratified random sampling and structured questionnaires where used. Descriptive statistics were employed with results indicating that 97% of respondents categorized themselves as poor. The reason provided for the status quo was inability to generate enough income for normal livelihoods. An exploration was then done on the role of entrepreneurship with respective challenges and opportunities in increasing incomes and contributing to poverty reduction. Content analysis of literature was done and results highlighted major huddles to entrepreneurship development as access to finance challenges, undeveloped markets, lack of supportive infrastructure and low entrepreneurial competence. This was in the midst of favorable environment supporting the thriving of entrepreneurship. Recommendations were to remedy identified challenges which if implemented, could lead to thriving entrepreneurship and poverty reduction.
Cyber Risk Management Disclosure: Sofiani, Mira; Ramadhanty, Diani Putri; Jubaedah, Siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2844

Abstract

Purpose: This research aims to determine the impact of firm size, profitability, and intangible assets on cyber risk management disclosure. Design/methodology/approach: This research is a causality study with quantitative methods and uses secondary data derived from annual reports of telecommunications and financial services sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used purposive sampling and obtained 150 annual reports which were analyzed using multiple linear regression. Findings: The results showed that company size and profitability have a positive and significant influence on Cyber Risk Management Disclosure, but Intangible Assets are not significant. Practical implications: According to the research outcomes, it is suggested for the development of government policies and regulations that encourage companies to increase cyber risk management disclosures in annual reports, as well as companies can understand the factors that influence cyber risk management disclosures so that companies can increase transparency and reduce cyber risk, besides that it can help investors make wiser investment decisions by having an understanding of cyber risk management faced by companies. Originality/value: This research contributes to the development of an accounting conceptual framework on the concept of disclosure, especially voluntary disclosure and practical contributions for governments, companies, and investors. Paper type: Research paper
Influence Clarity Target Budget, Control Accounting, and Systems Reporting to Performance Accountability Abidin, Abinayla nayla; Rahmawati, Rahmawati; Junaidi, Junaidi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2893

Abstract

Purpose: This research aims to analyze the influence of clarity of budget objectives, accounting control, and reporting systems on performance accountability in government agencies. Design/methodology/approach: The respondents in this study were staff in all sections of one government agency, the secretariat of the Palopo City DPRD. This research uses a causality-based quantitative method through distributing questionnaires. The population in this study were employees who worked at the Palopo City DPRD Secretariat with a sampling technique using saturated sampling (census), which means sampling utilized the entire population. The data were analyzed using SPSS software. Findings: The results of this research show that clarity of budget targets, accounting controls, and reporting systems have a positive and significant effect on performance accountability. Paper type: Research paper.
Formation Capital Character Reason Critical on Subjects Pancasila in Schools Base Post Gen Z Based Magtublo, Rulia AR; Santoso, Gunawan
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2900

Abstract

Purpose: This research aims to explore the capital for building critical reasoning character in post-Gen Z generation students through learning Pancasila subjects in elementary schools. The main focus is to understand how Pancasila values can be integrated and understood in the context of the lives of today's students who tend to be influenced by technology and social media. Design/methodology/approach: The research methods used include literature studies and analysis of the development of the characteristics of the post-Gen Z generation, as well as effective learning strategies in increasing their understanding of moral, ethical and democratic values. Findings: It is hoped that the results of this research can contribute to designing a relevant and effective curriculum to shape students' critical reasoning character in this digital era. Paper type: Research paper.
The Influence of the Window Shopping Learning Model on Results Learn Science Through Student Pancasila Theme Independent in Elementary School Wardiah, Siti; Santoso, Gunawan
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2901

Abstract

Strengthening Education Character Independent on Learning Language English in Primary Schools Nur'azizah, Mina; Santoso, Gunawan
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2902

Abstract

Online Game Methods Against Intelligence Affective Student On Learning Pancasila in Elementary Schools Abidzar, Muhammad; Santoso, Gunawan
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2903

Abstract

THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES Fathurohman, Muhammad Agiansyah; Savitri, Sekar Ayu Dimas; Jubaedah, Siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 6 (2024): November 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i6.2904

Abstract

Purpose: This study aims to determine and analyze the effect of ownership structure on occupational safety and health disclosure in mining companies listed on the Indonesia stock exchange in 2020 - 2022 through the perspective of stakeholder theory. Design/methodology/approach: The research method uses a quantitative approach with secondary data totaling 54 annual reports obtained using purposive sampling technique and data analysis techniques using multiple linear regression. Findings: This study shows that foreign ownership and managerial ownership have significant positive influence on occupational safety and health disclosure, while institutional ownership has no influence. Practical implications: The results of this study can be a consideration for the management of the company to design what is the right strategy regarding how the management maximizes the value of the company which will indirectly increase the benefits of managers who are also owners of the company. Originality/value: This research is able to explain the factors that influence accupational safety and healt disclosure Paper type: Research paper
Carbon Emissions Disclosure Musta'in, Agung; Nurlisti, Izza; Maulana, Bayu Adam; Jubaedah, Siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2905

Abstract

Purpose: The purpose of this study was to examine the effect of leverage, media exposure, profitability on carbon emission disclosure. Design/methodology/approach: This study uses a quantitative approach to analyze causal relationships by utilizing secondary data. The population of this study are companies engaged in the mining sector and listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample selection was carried out using purposive sampling method. Findings: The findings of this study reveal that leverage and media exposure have a positive and significant influence on carbon emissions disclosure, while profitability shows no significant impact. Research limitations/implications: Limitations in this study only use the mining sector during 2018-2022, so the results may not be relevant for more recent sectors or years. Reliance on reports that may be incomplete and variations in secondary data may affect the results. In addition, this study does not consider other variables or significant changes in policies and markets. Practical implications: Implications for regulators to design investment policies that promote transparency of carbon emissions, increasing investor confidence. The findings also support governments in developing regulations for cyber risk management reporting. In addition, companies can utilize the research results to identify key stakeholders, allocate resources more efficiently, and strengthen their competitive position. Originality/value: The novelty in this research can explain the determinants of carbon emission disclosure from the stakeholder perspective of the theory. Paper type: Research Paper

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